03110nam a2200361Ia 450000500170000000800410001724501230005810000230018170000240020426000440022830000150027230000100028750000190029702000220031665000260033865000510036494400080041505000240042394300300044794400120047795300120048954600120050195300120051350519750052559100060250033600090250633700150251533800110253094200700254199800090261199900150262095201130263520260803094117.0251212s2010    xx            000 0 und d1 aWiley IFRS 2010: binterpretation and application of international financial reporting standards /cBarry Jay Epstein.  aEpstein, Barry Jay  aEva K. Jermakowickz  aNew Jersey :bJohn Wiley & Sons,c2010.  a1328 pages  a24cm.  aIncludes index  a978-0-470-45322-3  aAccountingxStandards  aInternational business enterprisesxAccounting  aREF  a657.0218 Ep85w 2010  b0c0d0e1f0g0h0i0j0  b1c1d0  pHED4435  aEnglish  cCollLib  a1 Introduction to International Financial Reporting Standards. Appendix A: Current International Financial Reporting Standards (IAS/IFRS) and Interpretations (SIC/IFRIC). Appendix B: Revised IAS 1, Presentation of Financial Statements. Appendix C: IFRS FOR SMEs. Appendix D: Case Study Transitioning from US GAAP to IFRS. Appendix E: Use of Present Value in Accounting. 2 Presentation of Financial Statements. 3 Statement of Financial Position. 4 Statements of Income, Comprehensive Income, and Changes in Equity. 5 Statement of Cash Flows. 6 Fair Value. 7 Financial Instruments. 8 Inventory. Appendix: Net Realizable Value under US GAAP. 9 Revenue Recognition, Including Construction Contracts. Appendix: Accounting under Special Situations-Guidance from US GAAP. 10 Property, Plant, and Equipment. 11 Intangible Assets. 12 Interests in Financial Instruments, Associates, Joint Ventures, and Investment Property. Appendix: Schematic Summarizing Treatment of Investment Property. 13 Business Combinations and Consolidated Financial Statements. 14 Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period. 15 Financial Instruments-Noncurrent Liabilities. 16 Leases. Appendix A: Special Situations Not Addressed by IAS 17. Appendix B: Leveraged Leases under US GAAP. 17 Income Taxes. Appendix: Accounting for Income Taxes in Interim Periods. 18 Employee Benefits. 19 Shareholders` Equity. 20 Earnings Per Share. 21 Interim Financial Reporting. 22 Operating Segments. 23 Accounting Policies, Changes in Accounting Estimates, and Errors. 24 Foreign Currency. 25 Related-Party Disclosures. 26 Specialized Industry Accounting. 27 Inflation and Hyperinflation. Appendix: Monetary vs. Nonmonetary Items. 28 Government Grants. 29 First-Time Adoption of International Financial Reporting Standards. Appendix A: Disclosure Checklist. Appendix B: Illustrative Financial Statements Presented under IFRS. Appendix C: Comparison of IFRS and US GAAP. Index.  a0  aText  aUnmediated  aVolume  2lcccBKarizalb2015-04-07 23:18:28dmlsalude2025-07-14 10:11:37  a5888  c5867d5867  00102ddc4070aHEDbHEDcHEDd2025-12-21oREF 657.0218 Ep85wpHED4435r2026-06-02 00:00:00w2025-12-21yBK